本文關(guān)鍵詞：幫您跨越合并報(bào)表鴻溝——讀《合并財(cái)務(wù)報(bào)表》一書(shū)　出處：《會(huì)計(jì)之友》2013年17期 　論文類型：期刊論文

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【摘要】：正合并財(cái)務(wù)報(bào)表作為國(guó)際會(huì)計(jì)的難題之一,其編制涉及范圍廣、內(nèi)容復(fù)雜,不同行業(yè)的企業(yè)編制合并財(cái)務(wù)報(bào)表的情況各不相同,遇到的合并財(cái)務(wù)報(bào)表編制問(wèn)題也具體多樣。自20世紀(jì)90年代中期發(fā)布《合并會(huì)計(jì)報(bào)表暫行規(guī)定》以來(lái),我國(guó)越來(lái)越多的企業(yè)要求并開(kāi)始編制合并財(cái)務(wù)報(bào)表。特別是2006年我國(guó)發(fā)布新《企業(yè)會(huì)計(jì)準(zhǔn)則》以來(lái),合并財(cái)務(wù)報(bào)表編
[Abstract]:Is the consolidated financial statements as one of the problems in international accounting, the system involves a wide range of complex content, the consolidated financial statements for enterprise in different industries varies, with the preparation of the financial statements of the problems encountered are specific and diverse. Since the middle of 1990s issuing the Interim Provisions on the consolidated accounting statements, more and more enterprises in China and began to prepare consolidated financial statements. Especially in 2006, China issued a new "enterprise accounting standards" since the consolidated financial statements

【作者單位】： 《會(huì)計(jì)之友》雜志社;
【分類號(hào)】：F231.5-5
【正文快照】： 合并財(cái)務(wù)報(bào)表作為國(guó)際會(huì)計(jì)的難題之一，其編制涉及范圍廣、內(nèi)容復(fù)雜，不同行業(yè)的企業(yè)編制合并財(cái)務(wù)報(bào)表的情況各不相同，，遇到的合并財(cái)務(wù)報(bào)表編制問(wèn)題也具體多樣。自20世紀(jì)90年代中期發(fā)布《合并會(huì)計(jì)報(bào)表暫行規(guī)定》以來(lái)，我國(guó)越來(lái)越多的企業(yè)要求并開(kāi)始編制合并財(cái)務(wù)報(bào)表。特別是20

本文編號(hào)：1375360